http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 권대현(교신저자) ( Dae Hyun Kwon ) (검색결과 1 건)
- 무료
- 기관 내 무료
- 유료
-
공공부문 재무보고를 위한 개념체계 해외사례 분석: 미국과 캐나다의 공공부문 개념체계 비교,분석을 중심으로
최연식 ( Youn Sik Choi ),박진하(공동저자) ( Jin Ha Park ),권대현(교신저자) ( Dae Hyun Kwon ) 한국회계학회 2016 회계저널 Vol.25 No.3
본 연구는 국가 재무보고를 위한 개념체계의 도입이 이루어지고 있는 미국과 캐나다의 사례를 분석한다. 정부회계의 개념체계 관련 연구는 그 필요성이 증가하고 있음에도 불구하고 국내연구는 거의 이루어지지 않고 있다. 본 연구는 미국 연방회계기준자문위원회(FASAB), 미국 지방회계기준위원회(GASB), 캐나다 공공회계기준위원회(PSAB)의 개념체계를 각각 살펴보고, 이들 개념체계를 개념체계의 제정과정 및 의의의 서술방식, 정보이용자, 일반목적재무보고(서), 보고실체, 재무정보의 질적 특성 및 제약요인, 재무제표의 요소, 인식(기준), 측정기준의 관점에서 비교·분석한다. 분석결과, 이들 국가의 경우 정부부문에 발생주의 회계제도가 도입된 지 얼마 되지 않았음에도 불구하고 개념체계는 상당히 체계화되고 고도화되어 있는 것으로 보인다. 이는 사례국가들이 민간부문의 정교한 개념체계를 정부부문의 특성을 반영하도록 수정하는 방식으로 이식할 수 있었기 때문으로 판단된다. 해외사례 간 비교·분석 결과를 토대로 본 연구는 향후 우리나라 정부부문에 개념체계도입 시 국가회계 재무보고의 목적과 한계의 명확화, 국가회계 재무보고의 체계 설정, 국가회계 재무정보의 정부부문 관리회계정보로의 활용 등에 고려될 수 있을 것으로 생각한다. 우리나라의 경우 정부부문회계의 개념체계가 정립되어 있지 않은 상황이므로, 이미 정부회계의 개념체계 도입이 이루어지고 있는 해외국가의 사례를 분석하는 것은 개념체계 도입을 위한 기초작업으로서의 의미가 있다고 하겠다. 본 연구의 의의는 개념체계 도입이 진행 중인 미국과 캐나다의 사례를 비교·분석하고 이를 기반으로 정책적 시사점을 제시함으로써, 정부회계 개념체계와 관련한 연구의 활성화에 기여하는 데 있다. This study investigates and compares the conceptual framework for financial reporting by public sector entities provided by the FASAB (Federal Accounting Standards Advisory Board) and GASB (Governmental Accounting Standards Board) of the U.S., and PSAB (Public Sector Accounting Board) of the Canada. As the objective of financial reporting is to provide useful information as a basis for economic decision making, a conceptual framework will form a theoretical basis for determining how transactions should be measured and reported. So the conceptual framework helps enhance the consistency of standards and serves the public interest by establishing structure and direction to financial accounting and reporting. Korea introduced accrual accounting into government financial reporting. In this transition to the accrual basis of accounting, this study suggests that we should prepare the conceptual framework for financial reporting by public sector entities. The paper proceeds as follows. In section Ⅰ, we establish a baseline understanding of conceptual framework for financial reporting by public sector entities. In section Ⅱ, we review prior literature and present our research purpose. In section Ⅲ, we investigates and compares the establishment and enforcement of conceptual framework for financial reporting by public sector entities of three different Board: FASAB, GASB, and PSAB. Section Ⅲ also reviews the content of the current conceptual framework in more depth, and provide policy implication to develop conceptual framework for government accounting and financial reporting. Finally, section Ⅳ concludes. In specific, first, FASAB came to be in 1990 as a response to the requirement for audited financial statements for selected federal reporting entities. FASAB developed and recommended a comprehensive set of accounting standards including Statement of Federal Financial Accounting Concepts (SFFAC). SFFAC is FASAB’s conceptual framework intended to set objectives and fundamentals of federal financial reporting. FASAB’s conceptual framework is expected to enhance the consistency of standards and to serve the public interest by providing an underlying structure for current and future accounting and reporting standards. SFFAC1 is a conceptual statement on the objectives of financial reporting by the federal government. SFFAC 2 provides guidance on entity and display. SFFAC 3 is a conceptual statement on the management’s discussion and analysis (MD&A). SFFAC 4 is a conceptual statement on the intended audience and qualitative characteristics for the Consolidated Financial Report of the US Governments. SFFAC 5 is a conceptual statement on the elements of accrual-basis financial statements and basic recognition criteria. SFFAC 6 is a conceptual statement on the distinguishing basic information, required supplementary information, and other accompanying information. SFFAC 7 is a conceptual statement on the measurement of the elements of accrual-basis financial statements in periods after initial recording. Second, GASB was established in 1984 and is the source of generally accepted accounting principles (GAAP) used by State and Local governments in the US. Different to FASAB, GASB is a private, non-governmental organization. GASB states independence, integrity, objectivity, and transparency as its key value. GASB developed and recommended a comprehensive set of accounting standards including Concept Statements (GASBCS). GASBCS 1 is a conceptual statement on the objectives of financial reporting. GASBCS 2 is a conceptual statement on the service efforts and accomplishments reporting. GASBCS 3 is a conceptual statement on the communication methods in General Purpose External Financial Reports (GPEFR) that contain basic financial statements. GASBCS 4 is a conceptual statement on the elements of financial statements. GASBCS 5 is a conceptual statement on the service efforts and accomplishments reporting-as amended by GASB Concepts. GASBCS 6 is a conceptual statement on the measurement of elements of financial statements. Third and finally, PSAB (formerly Public Sector Accounting and Auditing Board (PSAAB)) was created in 1981 to serve the public interest by establishing accounting standards for the public sector. As series of a PSAB Strategic Plan 2013 through 2016, PSAB developed and recommended a comprehensive set of accounting standards including the conceptual framework as a form of consultation paper. Consultation paper 1 is a conceptual statement on the characteristics of public sector entities. Consultation paper 2 is a conceptual statement on the measuring financial performance in public sector financial statements. Consultation paper 3 is a conceptual statement on the conceptual framework fundamentals and the reporting model. By analyzing and comparing conceptual framework for financial reporting by public sector entities of three different Board, this study aims to provide a useful guidance for Korean governments and government entities in setting the conceptual framework for government accounting and financial reporting.
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
